What Replaces the IRS FIRE System?

The Short Answer: IRIS Replaces FIRE

The IRS IRIS (Information Returns Intake System) is the official replacement for the FIRE (Filing Information Returns Electronically) system. The IRS launched IRIS in January 2022 as a modern filing platform for 1099 series forms and has been expanding its capabilities ever since. On December 31, 2026, FIRE will be permanently shut down, and IRIS will become the sole electronic filing channel for all information returns submitted to the IRS.

This is not a gradual phase-out or an optional migration. After December 31, 2026, FIRE will stop accepting submissions entirely. Every organization that currently files 1099s, W-2Gs, 1098s, 5498s, or any other information returns through FIRE must have an IRIS-compatible filing method in place before that deadline. For a complete breakdown of milestones, see our FIRE to IRIS transition timeline.

Why Is the IRS Retiring FIRE?

The FIRE system was built in the mid-1990s. For its era, it was a technological leap forward: instead of mailing boxes of paper forms to IRS processing centers, businesses could upload electronic files through a secure web portal. FIRE served hundreds of thousands of filers reliably for over 25 years.

However, FIRE's architecture reflects the limitations of the technology available when it was designed:

• Fixed-width text files: FIRE requires data formatted according to IRS Publication 1220, a rigid, column-based specification where every character position has a predetermined meaning. These files are difficult to create without specialized software, hard to debug, and impossible to validate without intimate knowledge of the spec.
• No web-based entry: FIRE offers no way to enter data through a browser. If you don't have software that produces Publication 1220-compliant files, you cannot use FIRE at all.
• Batch-only processing: FIRE accepts entire file uploads and returns acceptance or rejection status later. There is no real-time validation, no per-record feedback during submission, and limited diagnostic information when something goes wrong.
• No modern API: FIRE has no application programming interface. Every submission requires manual upload through the FIRE portal or use of a third-party transmitter.
• Aging infrastructure: Maintaining legacy systems is expensive and increasingly risky. The IRS has stated that modernizing the information return intake process is a core component of its IT transformation strategy, as outlined in IRS Publication 5717.

The combination of an aging codebase, an inaccessible file format, and the IRS's broader mandate to modernize made replacing FIRE inevitable. The lowering of the electronic filing threshold from 250 forms to 10 forms in tax year 2023 accelerated the need for a platform accessible to smaller filers who don't own specialized tax software.

What Is IRIS? A Complete Overview

IRIS stands for Information Returns Intake System. It is a ground-up rebuild of how the IRS receives electronic information returns, designed around modern web standards and data formats. The IRS provides information about IRIS through the IRIS Taxpayer Portal page.

Three Ways to File Through IRIS

Unlike FIRE's single file-upload approach, IRIS offers three distinct submission channels, each suited to a different type of filer:

1. IRIS Taxpayer Portal (web entry): A browser-based interface where you can manually fill out 1099 forms one at a time. This is designed for small businesses filing a handful of forms. No special software needed — just a web browser and an IRS account.
2. CSV Upload: IRIS provides downloadable CSV templates for each 1099 form type. You fill in your data in a spreadsheet, save it as CSV, and upload it. This works well for businesses that track contractor payments in Excel or Google Sheets and need to file moderate volumes.
3. A2A (Application-to-Application) API: A modern REST-based API that accepts XML-formatted submissions. This is the high-volume channel, designed for software vendors, service bureaus, and enterprises that need to file thousands or millions of forms programmatically. The A2A channel is how BoomTax and other IRS-authorized e-file providers submit on behalf of their customers.

XML Instead of Fixed-Width Text

The most significant technical change from FIRE to IRIS is the file format. FIRE used Publication 1220 fixed-width text — dense, position-dependent data where a single misplaced character could corrupt an entire submission. IRIS uses XML (Extensible Markup Language), a self-describing format where each data element is explicitly labeled.

XML offers major advantages for information return filing:

• Self-documenting: XML tags describe what each value means, making files human-readable and easier to debug
• Schema validation: Files can be validated against published schemas before submission, catching errors before they reach the IRS
• Flexible structure: Adding new fields or form types doesn't require restructuring the entire file format
• Industry standard: XML is widely supported by programming languages, databases, and business software, reducing the barrier to integration

If your current systems produce Publication 1220-format files, you can either update them to generate IRIS XML, use a conversion tool, or use a service like BoomTax that accepts your existing FIRE-format files and handles the IRIS submission automatically.

FIRE vs IRIS: Side-by-Side Comparison

The following table summarizes the key differences between the two systems. For an even deeper analysis, see our dedicated IRIS vs FIRE comparison guide.

Capability	FIRE (Legacy)	IRIS (Replacement)
Launch Date	Mid-1990s	January 2022
Shutdown Date	December 31, 2026	Active — ongoing
File Format	Fixed-width text (Publication 1220)	XML, CSV, or web entry
Web-Based Data Entry	No	Yes — IRIS Taxpayer Portal
Spreadsheet Upload	No	Yes — CSV template upload
API for Automation	No	Yes — A2A (Application-to-Application)
1099 Forms	No longer accepted	All 1099 series supported
Non-1099 Forms (W-2G, 1098, 5498)	Still accepted until shutdown	Expanding coverage through 2026
TCC Required?	Yes — FIRE-specific TCC	Yes — new IRIS-specific TCC
Error Feedback	Batch — after processing	Real-time validation + batch results
Corrections	Full file re-upload	Individual record correction
Accessibility	Requires specialized software	Browser-based option for small filers

What Stays the Same After the Transition

While the filing system changes, many of the rules and obligations you already know remain identical:

• Filing deadlines: The due dates for information returns are unchanged. 1099-NEC is still due January 31, and most other 1099 forms are due March 31 for electronic filing.
• Form types and data: The actual information you report — payee names, TINs, payment amounts, box codes — remains the same. IRIS changes how you submit the data, not what you submit.
• E-file threshold: The 10-form electronic filing threshold applies regardless of which system you use.
• Penalty structure: IRS penalties for late, incorrect, or missing information returns remain the same. The penalties apply based on when (or whether) you file correctly, not on which system you use to file.
• TIN matching and validation: You still need accurate Taxpayer Identification Numbers for your payees. TIN verification processes remain unchanged.
• Recipient copies: You still must furnish copies to recipients by the applicable deadlines, independent of your IRS e-filing method.

What This Means for Filers: Practical Steps

The FIRE-to-IRIS transition requires action from every organization that electronically files information returns. The specific steps depend on how you file today.

If You File Directly Through FIRE

Organizations that currently upload Publication 1220-format files directly to the FIRE portal face the most work. You need to:

1. Apply for an IRIS TCC: Your existing FIRE TCC will not transfer. The IRIS TCC application process takes 45+ days, so start early.
2. Register for IRIS: Set up your IRIS account through the IRS e-Services portal with ID.me verification.
3. Update your file generation: Modify your internal systems or software to produce IRIS-compliant XML instead of Publication 1220 fixed-width text. Alternatively, convert your FIRE files to IRIS XML using a conversion tool.
4. Test before the deadline: File your Tax Year 2025 returns through IRIS to verify your process works end to end.

If You Use Tax Software That Submits to FIRE

Contact your software vendor to confirm they support IRIS filing. Most major tax preparation platforms have already added IRIS support or are in the process of doing so. If your vendor cannot confirm IRIS readiness, consider switching to an IRIS-compatible e-file provider well before the deadline.

If You Use a Third-Party E-File Provider

If you already use an IRS-authorized e-file provider, the transition may be seamless. Providers like BoomTax handle the IRS submission channel on your behalf, so the switch from FIRE to IRIS happens behind the scenes. Confirm with your provider that they support IRIS A2A filing and that your existing workflow is unaffected.

If You File Small Volumes Manually

If you file fewer than a few dozen 1099s, the IRIS Taxpayer Portal may be an option. You can enter data directly in your browser or upload a CSV spreadsheet. No software purchase or TCC is required for portal-only access. However, be aware that manual web entry becomes impractical for anything beyond small volumes.

How BoomTax Handles the Transition for You

If you're a BoomTax customer, the FIRE-to-IRIS transition requires zero changes on your end. Here's what that means in practice:

• Keep your FIRE-format files: If your ERP, payroll system, or custom software generates Publication 1220-format files, keep using it exactly as you do today. Upload those files to BoomTax, and BoomTax converts them to IRIS XML and submits through the IRIS A2A channel automatically.
• No TCC application: BoomTax maintains all necessary Transmitter Control Codes and IRS authorizations. You never need to apply for or manage a TCC.
• No format learning curve: You don't need to learn IRIS XML schemas, download CSV templates, or navigate the IRIS Taxpayer Portal.
• No software upgrade: Your existing workflow, whether that's file upload, API integration, or manual entry through the BoomTax platform, continues working exactly as before.
• Same deadlines, same process: BoomTax handles the backend technology shift. You prepare your data the same way, submit it the same way, and receive confirmations the same way.

This is BoomTax's core promise for the FIRE sunset: FIRE format in, IRIS filing out. Your process doesn't change, even though the IRS's system does. See our step-by-step migration guide for full details, or explore the best 1099 filing software options if you're evaluating providers.

Frequently Asked Questions

Next Steps

• IRS FIRE system sunset: full details and deadlines
• Step-by-step guide to migrating from FIRE to IRIS
• How to register for IRS IRIS
• How to get an IRIS Transmitter Control Code
• IRIS vs FIRE: detailed comparison
• Keep your FIRE files — let BoomTax handle IRIS
• Compare the best IRIS filing software